§6692 — Failure to file actuarial report
Statute Text — 26 U.S.C. §6692
The plan administrator (as defined in section 414(g)) of each defined benefit plan to which section 412 applies who fails to file the report required by section 6059 at the time and in the manner required by section 6059, shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6692-1 Failure to file actuarial report
- Treas. Reg. §Treas. Reg. §301.6692-1(a) Penalty.
- Treas. Reg. §Treas. Reg. §301.6692-1(b) Failure to make actuarial valuation.
- Treas. Reg. §Treas. Reg. §301.6692-1(c) Showing of reasonable cause.
- Treas. Reg. §Treas. Reg. §301.6692-1(d) Joint liability.
- Treas. Reg. §Treas. Reg. §301.6692-1(e) Manner of payment.
- Treas. Reg. §Treas. Reg. §301.6692-1(f) Effective dates.
0 Citing Cases
No citing cases found in the corpus.